18A — April 15 - 28, 2016 — Appraisal — M id A tlantic

Real Estate Journal


Southern New Jersey Chapter www.ai-snj.org Telephone 856-415-0281 • Fax 856-415-1952

SNJ Appraisal Institute Chapter busy with spring activities A

Southern NJ Chapter Appraisal Institute 2016 Chapter Officers

s spring arrives and we thankfully say goodbye to winter, the Southern New Jersey Chapter of the Appraisal Institute is pleased to offer many quality hours of education. On April 5, the chapter held its annual joint meeting with the assessors. Over 80 people attended the 3 hour seminar, held at the Adelphia Restau- rant in Deptford, Gloucester County. The topic of the day was “A Detailed Look at Tax Is- sues; A View from the Bench.” The first speaker, Melissa Gorman of the NJ Department

President Edward T. Molinari, SRA Ed@molinari.us Vice President Josh Garretson, MAI Joshua.Garretson@farmcrediteast.com Treasurer Michael Sapio, MAI Northstarappraisal@msn.com Secretary

of Taxation, discussed Common Level Ranges. This also included Non-Usable (NU) codes, as well as equalization ratio. Melissa Gorman is a Supervising Field Representative for the New Jersey Division of Taxation. She has presented and spoken for the Division numerous times. She is responsible for the overall production of the Director’s Table of Equalized Valuation. This includes assisting with appeals of the tables, quality control review of the SR1A’s and process- ing of SR6 submittals. Her other responsibilities include the administration and verification of County Equalization Tables and County Abstract of Ratables. Along with coworkers, she created the State Equalization Table and the State Abstract of Ratables. She assisted in the rewriting of the County Tax Board Handbook in July 2005. Ted Lamicella of Associated Appraisal Group and Pam Brodowski, MAI, of BRB Valuation & Consulting Services discussed appraisal issues and methodologies when valuing opulent, one- of-a-kind residential estates for tax appeal purposes. They delved deeply into 2 different tax appeal cases: an estate in Moorestown, with the township appraiser (Mr. Lamicella) as well as a home in Brielle with the appraiser (Mrs. Brodowski.) Ted Lamicella is the Director of Litigation and Appraisal Services for Associated Appraisal Group. His responsibilities include providing professional appraisal consulting services to gov- ernment/public agencies, corporation, the legal profession, financial institutions and private individuals. He is also responsible for the supervision of the litigation support staff. He is a State Certified General Real Estate Appraiser and has provided appraisal and consulting services throughout the State of New Jersey for over 25 years. Lamicella is a qualified expert witness at the State Tax Court, Superior Court, U.S. Bankruptcy Court and various County Tax Boards. Mr. Lamicella’s expertise is in complex appraisal assignments. He has performed appraisals on various Atlantic City Casinos, Oil Refineries and many other special use properties. Pam Brodowski MAI, ASA, CTA has also appraised numerous Casino/Hotel facilities, both in Atlantic City and Quebec. She has appraised numerous special purpose type properties, including the 1.2 million s/f Merrill Lynch Corporate Headquarters in Plainsboro, NJ; Johnson and Johnson World Headquarters in New Brunswick, NJ; The Towers and Hilton Hotel in East Brunswick, New Jersey; numerous hotels throughout the State of New Jersey, as well as the Opryland Hotel and Conference Center in Nashville, TN; public and private golf courses; large manufacturing plants throughout the country including asphalt refinery plants, glass manufacturing plants, food manufacturing and chemical plants. In addition, Ms. Brodowski has appraised numerous anchor stores throughout New Jersey, inclusive of Sears, J.C. Penny’s, Macy’s, and Strawbridge & Clothier Department Stores as well as regional malls including the Freehold Mall, Deptford Mall, Cherry Hill Mall, and Ocean County Mall. After dinner, Judge Patrick DeAlmeida (pictured) discussed tax court issues & recent cases from across the state. His insight and experience is always a great benefit to all. Patrick DeAlmeida, P.J.T.C. was appointed to the NJ Tax Court by Governor Corzine. He took the oath of office on January 14, 2008. He became the presiding judge in the Fall of 2009. Judge DeAlmeida gradu- ated cum laude from NYU in 1986 and received his J.D., cum laude, from Fordham University School of Law in 1989. Following graduation from law school, he clerked for NJ Supreme Court Justice Marie L. Garibaldi. He joined the NJ Division of Law in 1993 where he served until his appointment to the bench and represented dozens of government agencies and officials in his roles as Deputy Attorney General, Chief of the Treasury Section, DAG in Charge of Appeals and Assistant Attorney General for Appeals. Our next event will be May 19, when we will present the 12th annual Seminars at the Shore at the golden Nugget in Atlantic City. Email lisamayweiss@hotmail.com or visit www.ai-snj for more information on this and all other events coming up in South Jersey.

Robert Klein, MAI Rklein@valbridge.com Directors Michael Descano

(Term through ’16) Samuel Levi, MAI (Term through ’16) Pam Brodowski, MAI (Term through ’17) Sherrie Lisa Galderisi (Term through ’17) Bonnie Longo, MAI, SRA (Term through ’18) Al Crosby, MAI (Term through ’18) Executive Director Lisa Weiss Lisamayweiss@hotmail.com

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